{"version":"1.0","type":"link","title":"Birch Ranch & Oil Co. v. Commissioner","url":"https://uplaw.us/documents/tax/birch-ranch-and-oil-co-v-commissioner-13-tc-930--ccc3a88b6218d1f7","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/ccc3a88b6218d1f7.png","thumbnail_width":1200,"thumbnail_height":630}